In Re Johnston

I respectfully dissent.

According to repeated holdings of this court, the burden was on the guardian to account for his stewardship. In re Guardianship of Morris, 228 Iowa 646, 649, 292 N.W. 836; In re Estate of Smith, 223 Iowa 172, 271 N.W. 888; In re Estate of Moe, 213 Iowa 95,100, 237 N.W. 228, 238 N.W. 718; In re Estate of Mowrey,210 Iowa 923, 929, 232 N.W. 82.

It may be conceded that ordinarily where a guardian becomes executor of the estate of a deceased ward and properly takes over the assets formerly held by him as guardian, the guardian's bondsman is not liable for subsequent…